College Gift

Covenant Bible College - Gift Acceptance Guidelines Giving to CBC | Contact Us Home The CBC Experience CBC Canada CBC Colorado CBC Ecuador Admissions Alumni Beyond CBC The Worship Center Gift Acceptance Guidelines Covenant Bible College, a not-for-profit organization organized under the laws of the State of Colorado and recognized as a charity in Canada, accepts gifts to Covenant Bible College and Covenant Bible College Foundation (hereinafter referred to as CBC) for purposes that will help CBC to further and fulfill its mission. The following policies and guidelines govern acceptance of gifts made to CBC or for the benefit of any of its programs. The mission of Covenant Bible College is to equip men and women to live as disciples of Jesus Christ. Purpose of Policies and Guidelines The Board of Directors of CBC and its staff solicit current and deferred gifts from individuals, corporations, and foundations to secure the future growth and missions of Covenant Bible College. These policies and guidelines govern the acceptance of gifts by CBC and provide guidance to prospective donors and their advisors when making gifts to CBC. The provisions of these policies shall apply to all gifts received by CBC for any of its programs or services. Use of Legal Counsel Covenant Bible College shall seek the advice of legal counsel in matters relating to acceptance of gifts when appropriate. Review by counsel is recommended for: Closely held stock transfers that are subject to restrictions or buy-sell agreements Documents naming CBC as Trustee Gifts involving contracts, such as bargain sales or other documents requiring CBC to assume an obligation Transactions with potential conflict of interest that may invoke IRS (Internal Revenue Service) or CCRA (formerly "Revenue Canada") sanctions Other instances in which the use of counsel is deemed appropriate by the Gift Acceptance Committee Conflict of Interest CBC will urge all prospective donors to seek the assistance of personal legal and financial advisors in matters relating to their gifts and the resulting tax and estate planning consequences. CBC will comply with the Model Standards of Practice for the Charitable Gift Planner promulgated by the National Committee on Planned Giving (for US gifts) and the CICA (Canadian Institute of Chartered Accountants) Handbook. Restrictions on Gifts CBC will accept unrestricted gifts, and gifts for specific programs and purposes, provided that such gifts are not inconsistent with its stated mission, purposes, and priorities. CBC will not accept gifts that are too restrictive in purpose. Gifts that are too restrictive are those that violate the terms of the corporate charter, gifts that are too difficult to administer, or gifts that are for purposes outside the mission of CBC. All final decisions on the restrictive nature of a gift, and its acceptance or refusal, shall be made by the Gift Acceptance Committee of CBC. The Gift Acceptance Committee The gift acceptance committee shall consist of the members of the CBC Foundation board. Ex-officio members shall include the Executive Director of the CBC Foundation and the President of the College. The gift acceptance committee is charged with the responsibility of reviewing all gifts made to CBC, properly screening and accepting those gifts on behalf of CBC, and making recommendations to the CBC International Board on gift acceptance issues when appropriate. Types of Gifts The following gifts are acceptable: Cash Tangible personal property Securities Real Estate Remainder interests in property Oil, gas, and mineral interests Bargain sales Life insurance Charitable Gift Annuities (US-source income; through CTC) Charitable Remainder Trusts Retirement Plan Beneficiary Designations Bequests Life Insurance Beneficiary Designations The following criteria govern the acceptance of each gift form: Cash Cash is acceptable in any form. Checks shall be made payable to Covenant Bible College or Covenant Bible College Foundation or to any CBC campus. Loose change (offerings) shall be collected and recorded according to cash handling procedures. Tangible Personal Property All other gifts of tangible personal property shall be examined in light of the following criteria: Does the property fulfill the mission of CBC? Is the property marketable? Are there any undue restrictions on the use, display, or sale of the property? Are there any carrying costs for the property? The final determination on the acceptance of other tangible property gifts shall be made by the Gift Acceptance Committee of CBC. Securities CBC can accept both publicly traded securities and closely held securities. Marketable securities may be transferred to an account maintained at one or more brokerage firms or delivered physically with the transferor's signature or stock power attached. As a general rule, all marketable securities shall be sold upon receipt unless otherwise directed by the CBC International board. In some cases, marketable securities may be restricted by applicable securities laws; in such instance the final determination on the acceptance of the restricted securities shall be made by the Gift Acceptance Committee of CBC. Closely held securities, which include not only debt and equity positions in non-publicly traded companies but also interests in LLPs and LLCs or other ownership forms, can be accepted subject to the approval of the Gift Acceptance Committee of CBC. However, gifts must be reviewed prior to acceptance to determine that a) there are no restrictions on the security thatwould prevent CBC from ultimately converting those assets to cash, b) the security is marketable, and 3) the security will not generate any undesirable tax consequences for CBC. If potential problems arise on initial review of the security, further review and recommendation by an outside professional may be sought before making a final decision on acceptance of the gift. Professionals at the Covenant Trust Company and National Covenant Properties may be consulted in these matters. The final determination on the acceptance of closely held securities shall be made by the Gift Acceptance Committee of CBC and legal counsel when necessary. Every effort will be made to sell non-marketable securities as quickly as possible. Real Estate Gifts of real estate may include developed property, undeveloped property, or gifts subject to a prior life interest. Prior to acceptance of real estate, CBC shall require an initial environmental review of the property to ensure that the property has no environmental damage. In the event that the initial inspection reveals a potential problem, CBC shall retain a qualified inspection firm to conduct an environmental audit. The cost of the environmental audit shall generally be an expense of the donor. When appropriate, a title binder shall be obtained by CBC prior to the acceptance of the real property gift. The cost of this binder shall generally be an expense of the donor. Prior to acceptance of the real property, the gift shall be approved by the Gift Acceptance Committee of CBC and by CBC's legal counsel. Criteria for acceptance of property shall include: Is the property useful for the purposes of CBC? Is the property marketable? Are there any restrictions, reservations, easements, or other limitations associated with the property? Are there carrying costs, which may include insurance, property taxes, mortgages, or notes associated with the property? Does the environmental audit reflect that the property is not damaged? Remainder Interests in Property CBC will accept a remainder interest in a personal residence, farm, or vacation property subject to the provisions of the Real Estate section above. The donor or other occupants may continue to occupy the property for the duration of the stated life. Generally, the occupant would agree to pay for the utilities supplied and the maintenance of the property during the occupancy period. CBC would be responsible for insuring the property and for taxes. At the death of the donor, CBC may use the property or reduce it to cash. Oil, Gas, and Mineral Interests CBC may accept oil and gas property interests, when appropriate. Prior to acceptance of an oil and gas interest, the gift shall be approved by the Gift Acceptance Committee, and if necessary, by the Foundation's legal counsel. Criteria for acceptance of the property shall include: Gifts of surface rights should have a value of $20,000 or greater. Gifts of oil, gas, and mineral interests should generate at least $3,000 per year in royalties or other income (as determined by the average of the three years prior to the gift). The property should not have extended liabilities or other considerations that make receipt of the gift inappropriate. A working interest is rarely accepted. A working interest may only be accepted when there is a plan to minimize potential liability and tax consequences. The property should undergo an environmental review to ensure that CBC has not current or potential exposure to environmental liability. Bargain Sales CBC will enter into a bargain sale arrangement in instances in which the bargain sale furthers the mission and purposes of CBC. All bargain sales must be reviewed and recommended by the Gift Acceptance Committee and approved by the CBC International Board of Directors. Factors used in determining the appropriateness of the transaction include: CBC must obtain an appropriate independent appraisal substantiating the value of the property. If CBC assumes debt with the property, the debt ratio must be less than 50% of the appraised market value. CBC must determine that it will use the property, or that there is a market for sale of the property allowing sale within 12 months of receipt. CBC must calculate the costs to safeguard, insure, and expense the property (including property tax, if applicable) during the holding period. Life Insurance CBC must be named as both beneficiary and irrevocable owner of an insurance policy before a life insurance policy can be recorded as a gift. The gift is valued at its interpolated terminal reserve value, or cash surrender value, upon receipt. If the donor contributes future premium payments, CBC will include the entire amount of the additional premium payment(s) as a gift in the year that payment(s) is/are made. If the donor does not elect to continue to make gifts to cover premium payments on the life insurance policy, CBC may a) continue to pay the premiums, b) convert the policy to paid up insurance, or c) surrender the policy for its current cash value. Charitable Gift Annuities CBC is not licensed to offer charitable gift annuities. Donors with US-sourced income may establish gift annuities that benefit CBC through the Covenant Trust Company. Charitable Remainder Trusts CBC may accept designation as remainder beneficiary of a charitable remainder trust with the approval of the Gift Acceptance Committee. CBC will not accept appointment as Trustee of a charitable remainder trust. Under Canadian law, a charitable remainder trust is an irrevocable trust where the capital beneficiary is the charity. Canadian tax law is different than US tax law in relation to the tax treatment of gifts of a residual interest to a charity. In both countries, the donor is considered to have made a gift of the residual interest in the trust. However, a transfer of appreciated capital property to such a trust would result in a capital gain on which the settler would be taxed in Canada, whereas no tax would be payable in the US on a transfer of long-term capital gain property. The value of the property passing to the charity on the death of a US settler would be added to the taxable estate of the US settler, but a full deduction would be allowed for estate tax purposes. This no income or estate tax is payable in connection with a transfer of an appreciated long-term capital gain property to a charity for US tax purposes. Charitable Lead Trusts CBC may accept a designation as income beneficiary of a charitable lead trust. CBC will not accept an appointment as Trustee of a charitable lead trust. Retirement Plan Beneficiary Designations Donors and supporters of CBC will be encouraged to name CBC as beneficiary of their retirement plans. Such designations will not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Bequests Donors and supporters of CBC will be encouraged to make bequests to CBC through their wills and trusts. Such bequests will not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Life Insurance Beneficiary Designations Donors and supporters of CBC will be encouraged to name CBC as beneficiary or contingent beneficiary of their life insurance policies. Such designations shall not be recorded as gifts to CBC until such time as the gift is irrevocable. When the gift is irrevocable, but is not due until a future date, the present value of that gift may be recorded at the time the gift becomes irrevocable. Miscellaneous Provisions Securing appraisals and legal fees for gifts to CBC It will be the responsibility of the donor to secure an appraisal (where required) and independent legal counsel for all gifts made to CBC. Valuation of gifts for development purposes CBC will record a gift received by CBC at its valuation for gift purposes on the date of the gift. Responsibility for IRS and Filings upon sale of gift items The Gift Acceptance Committee of CBC is responsible for filing IRS Form 8282 upon the sale or disposition of any asset sold within two years of receipt by CBC when the charitable deduction value of the item is more than $5,000. CBC must file this form within 125 days of the date of sale or disposition of the asset. Acknowledgement of all gifts made to CBC and compliance with the current IRS and CCRC requirements in acknowledgement of such gifts shall be the responsibility of the Board of Directors of CBC International. © 2005, Covenant Bible College. All Rights Reserved.

gift ideas for bridesmaids.

Unique anniversary jewelry, birthday gifts, groomsmen gift ideas search order tracking customer service help my account shopping bag FREE priority shipping on all orders over $150 SHOP BY OCCASION Anniversary Gifts Birthday Gifts Groomsmen Gifts Bridesmaid Gifts Friendship Gifts Congratulations Gifts Good Luck Gifts Romantic Gifts Mother's Day Gifts Father's Day Gifts Christmas Gifts Christmas Ornaments Corporate Gifts Graduation Gifts SHOP BY RECIPIENT Gifts for Men Gifts for Her Gifts for Dad Gifts for Mom Gifts for the Executive Gifts for Friends Gifts for Graduates Gifts for Valentines Gifts for the Home Men's Jewelry Accessories Gifts for Anniversaries Unique Jewelry Irish Gifts SHOP BY PRODUCT Celtic Jewelry Silver Necklaces Silver Bracelets Silver Earrings Gemstone Pendants Gemstone Earrings Silver Cufflinks Yerba Mate Tea Gourds Keychains - Key Rings Leaf Accessories Gold Leaf Pendants Gold Leaf Pins - Brooches Silver Leaf Pendants Silver Leaf Pins - Brooches Searching for extraordinary anniversary gifts? Our Fall Jewelry Collection is really one-of-a-kind. We feature unique necklaces and pins made from real leaves dipped in 24K Gold or pure Silver, Irish Celtic jewelry , handmade silver jewelry and amazing gemstone jewelry. Shop unusual anniversary gifts for men: wonderful silver cufflinks, money clips, keychains, leather cuff bracelets and gourds to drink yerba mate tea. Wonderful birthday gifts and groomsmen gifts too! You will not find these exclusive presents anywhere else! Looking for beautiful bridesmaid gifts and unique groomsmen gifts ? Our silver Celtic cuff links are perfect for your groomsman and our yerba mate gourds make unusual gift ideas for bridesmaids. We feature handmade silver men's jewelry, wonderful presents for your best man. If you are searching for gifts for men you can also find silver bookmarks (a cool gift for him ) and handmade business card boxes, perfect as graduation or corporate gifts. Our Customers speak out: "This was my first purchase with Patagonia Gifts and the service was excellent. The order arrived within a week -most impressive as I live in the UK and it arrived more quickly than my internal mail. I am delighted with my purchase and very impressed with the quality of workmanship; especially as it is a gift for my young daughter. I will certainly buy from this company again and have no hesitation in recommending them to friends and family.", Eleanor M., East Sussex, UK. Read more ... Searching for unique Christmas gifts ? PatagoniaGifts.com is the perfect source for unique gift ideas for Holidays. This year surprise your loved ones with our handmade leaf Christmas ornaments, Celtic jewelry, silver rings, gemstone pendants, silver cufflinks, money clips, bracelets, Celtic necklaces, jewelry boxes, bookmarks and lots of unusual Christmas gift ideas. Discover one-of-a-kind good luck gifts. Wish them good luck in the future and surprise them with unique Irish gifts. We feature beautiful handmade shamrock clover pendants, pins and earrings made from real leaves dipped in 24K Gold and Silver: wonderful good luck gift ideas. Find original holiday gifts for men: keychains, shamrock cuff links, decorated yerba mate gourds or money clips and unique gifts for her: 4 leaf clover silver bracelets, four leaf clover earrings and necklaces. Searching for unique anniversary gift ideas? Choose beautiful romantic gifts for your Valentine from our Celtic Heart Collection: silver bracelets, chokers, earrings and necklaces. They make wonderful Valentines day gifts too! Take a look at our folk art yerba mate tea accessories: leather and alpaca decorated mate gourds and bombilla straws to drink yerba mate tea. They make original gifts for Dad or Fathers day . Browse through our site to find more men's jewelry or guy gifts for your boyfriend. Weddings? Discover real leaves dipped into 100% pure 24k Gold or 1000 Silver that suit perfectly well as wedding accessories. If you are looking for original wedding ideas you will see that your bridesmaids , wedding attendants, mother of the bride and mother of the groom will be delighted by our leaf wedding jewelry! Find perfect birthday gift ideas in our handmade Celtic jewelry and Welsh lovespoons. Patagonia represented the Promised Land for the first settlers who arrived from Wales in 1865. Now they live in Gaiman, the Welsh town in Patagonia. You will also find unique alpaca and silver tea infusers that are perfect as business or executive gifts. Discover beautiful handcrafted tapestries, table runners and wall hangings inspired by Mapuche (South American native) art. They are lovely presents for mom or Mother's day ! Each one is made with 100% natural wool, hand spinned in a traditional "rueca" (spinning wheel), dyed with natural vegetal materials and weaved on a hand loom. Find original Christmas decor gifts too! We are retailers of unique gifts and handmade jewelry since 1997. All of our products represent the finest quality and highest standard of craftsmanship. Every gift is individually handcrafted by creative artisans from Patagonia, one item at a time, ensuring that every piece is as individual as the person who wears it. about PatagoniaGifts | contact | return policy | shipping | testimonials | site map | resources Patagonia Gifts United Kingdom Privacy Notice 2000-2005 Patagonia Gifts . All rights reserved. Birthday & wedding anniversary gift ideas: Unique gifts, Celtic jewelry, groomsmen gifts, yerba mate tea gourds, silver bracelets, earrings, pins and necklaces.

Birthday Presents For my

Love Love Home Personals Horoscopes Wild Games Love & Sex Personality Tests Rate Pix Poetry Gay Love Love & Sex Tips Block Breaker Love Trivia Dating Games Pick-Up Lines Confessions Dating Disasters Personality Tests Hot Searches Wedding Planner Love Letters Designer Jeans Hot or Not? Spy Cams Sizzling Galleries Hot Couples Check Out Perfect Pairs Sexy Spots Are They Sexy? You Tell Us! Rate Guys/Gals Smooth Kisses Seductive & Fun! Take a Look Dating Disasters • An Absolute Zero • Forgave and Got Kicked Out! • The Battle of the Bulge • Dating Blow-up • Tickets to Church • No Recognition • Dreamboat or Disaster? • More Dating Disasters Netscape Photo Center It's easy to get started! Print and share photos online. Try It Free! Gift Ideas: Just Do It • Jewelry & Watches • Gifts & Flowers • Beauty & Health • Sports & Outdoors • Apparel & Accessories Birthday Presents For my eighteenth birthday, my closest friend, JoAnne, invited me to spend the night at her house. Her mom picked me up at six. She had a neighbor, Talon, who lived about four houses down the street. Talon called my cell around midnight. All three of us were good friends. I ran into the bathroom upstairs and answered it. He told me to pretend to be tired, and then once JoAnne fell asleep, I was to walk to his house because he and Mitchell, his friend, had presents for me. So, around 12:30 in the morning, I walked down the street. His room was in the basement, so I knocked there. Mitchell came out wearing only his boxers. I was in a tight, black, tank top and guy's boxer shorts. I walked through the family room to Talon's room. Talon came downstairs in boxers and said, "Oh, I forgot your present upstairs." So, he turned around and walked back upstairs. I sat on Talon's bed and Mitchell came over. He gave me priceless diamond earrings and asked me to be his girlfriend. I said yes. He came over and sat next to me. We made out for almost an hour until he tried to have sex with me. "No," I said. He walked down the hall. I peered through the doorway to see him grabbing a condom, and then he came back to Talon's room. It was 1:30 then. We had sex for three hours until I said we should stop. Talon came back downstairs a few minutes later. He explained that he was hung over from yesterday and had fallen asleep on the couch upstairs. I now know the whole thing was a setup because yesterday JoAnne and I had hung out with him. He gave me a beautiful necklace with a ruby colored flip-flop on it. I asked if someone could walk with me up the street because it was so dark out and I was scared. Surprisingly, Talon volunteered. So, we walked back up to JoAnne's house. I sat down on JoAnne's swing because I was putting my new earrings and necklace on. Talon sat down next to me and we started to kiss. He ran his arm up and down my chest. I pushed away and told him that Mitchell and I were going out now and asked if we could still be friends. He said yes and walked me to the door. We hugged, and I gave him a quick kiss on the mouth because I felt bad for him. I waved goodbye. When I walked downstairs to where JoAnne was, she was standing up with her arms crossed and tapping her foot. She asked where I had been. She had never fallen asleep but only faked as though she had. So, I told her the whole story. To this day, it's only me, Talon, JoAnne, and Mitchell who know what happened. -Lacy, 18 • More Scandalous Confessions! • Submit Your Confession Now • Send This Confession To a Friend! • Check Out Dating Disasters Cast Your Vote! What do you think of this confession? Happens all the time. Great love confession! Never did that. Wish I could experience that. More Hot Features • Secrets From Lovers? Two Views • Single? 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Valentine Gifts Ideas Articles

Valentine Gifts Ideas - Gifts BW gifts | gifts Resources | Add URL Wine Gifts & Baskets From the casual wine drinker to the serious enthusiast, we have a gift that will make them smile. Our selection includes premium wine, gourmet baskets, distinctive champagne sets & the very finest California and Northwest wines. Valentine Gifts Ideas Articles Valentine's Day Ideas - Gifts, Proposals, Themed Weddings - Creative Valentine's Day Ideas Valentine's Day is fast approaching. Here are some creative ideas to make your Valentine's Day a great success. Everything from inexpensive romantic evenings at home, to new twists on traditional Valentine's Day gift favorites....( Continue Reading ) Volleyball Valentine Gifts A collection of great volleyball gifts to get your favorite volleyball player....( Continue Reading ) Online Valentine's Day Gifts - Valentine's Day Gift Ideas Online Valentine's Day Gift Ideas and Where to Shop for and Buy Valentine's Day Gifts Online....( Continue Reading ) Online Valentine's Day Gifts - Valentine's Day Gift Ideas Online Valentine's Day Gift Ideas and Where to Shop for and Buy Valentine's Day Gifts Online....( Continue Reading ) Valentine's Day Gifts for Him Great ideas for gifts for men on Valentine's Day....( Continue Reading ) Valentine Gifts Ideas Directory Links unique dog gifts appropriate anniversary gifts best gifts for women send gifts to india online homemade gift baskets home interiors and gifts com aniversary gifts traditional baskets womens gifts discerning spiritual gifts unusual baby gifts holiday business gifts valentine gifts for a man gifts of food easter egg baskets good guy gifts chocolate lab gifts christian gifts online at parable com creative hawaiian gifts india gifts gift baskets houston get well gifts for kids christmas gifts for the wife michigan gift baskets personalized christening gifts gift baskets delivery valentine homemade gifts christmas gifts ideas celtic wedding gifts wisconsin cheese gifts christmas gifts for moms birthday gifts uk good wedding gifts gift baskets colorado gifts india birthday gifts for your girlfriend easter baskets online 25 year anniversary gifts gifts for preteen girls gifts for your boss gifts for college graduation perfect graduation gifts valentine gifts for husband best friend birthday gifts gifts for geeks Popular Search Terms: Gifts BW © 2004 Gifts BW All trademarks are the property of their respective owners. All Rights Reserved. This site is not related to Brajeshwar or Brajeshwar.com in anyway, shape or form

anniversary gifts in [brackets]

Anniversary Gifts Anniversary Gifts Compiled from discussions on alt.wedding. Traditional Modern Alt. Modern 1 [paper] plastics clocks 2 cotton cotton/calico china 3 leather leather crystal/glass 4 flowers linen/silk/nylon appliances 5 [wood] wood silverware 6 candy/iron iron wood 7 copper/wool copper/wool/brass desk sets 8 bronze/pottery bronze/appliances linens 9 pottery/willow pottery leather 10 [tin] aluminum diamond 11 steel steel jewelry 12 silk/linen silk/linen pearl 13 lace lace textiles/fur 14 ivory ivory gold 15 [crystal] glass watches 20 [china] china platinum 25 [silver] silver silver 30 pearl pearl pearl 35 coral coral/jade jade 40 ruby ruby/garnet ruby 45 sapphire sapphire sapphire 50 [gold] gold gold 55 emerald emerald/turquoise emerald 60 [diamond] gold diamond 75 diamond diamond/gold diamond Notes: There are only -8- "true" traditional anniversary gifts in [brackets] The "other" traditional listings are from various sources (consensus) Modern list is from the New York Public Library Desk Reference Alt. modern list is drawn from various sources (consensus) People frequently ask me if I can think of some examples of a particular kind of gift. Most often, the question is about paper as a first anniversary gift. Here are some ideas: Nice writing paper, cards, etc. -- basically, any kind of paper that you write on. If this doesn't seem like enough, you can always include a nice pen. Books. Big coffee-table books, antique books, the latest novels -- any kind of books. Fine art or photography prints (to hang on the wall). Many newlywedsdon't have much hanging on their walls. A photo album, or a framed picture. Anything made of cardboard -- you can stretch the definition of paper if you want to. Tickets to the theater, sporting event, etc. A gift certificate -- homemade or commercial Page last modified: Sunday, May 16, 2004 Comments? Return Home